Preferred Language
Articles
/
jpgiafs-409
Evaluation the Procedure for Recognition of Income Tax to Reduce Tax Evasion: بحث تطبيقي في الهيئة العامة للضرائب
...Show More Authors

  Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of tax declaration, the scientific application becomes contravention of the law where  the tax declaration and its procedures transform to a secondary method effecting the tax obligation negatively and leading to the expansion of tax evasion beside that the is weakness in the procedures of taxation and in following up by the units which in charge of their achievement  all this lead us to the following question! Are the adopted procedures of taxation of true income and its resources achieved their role to restrict the tax erosion?  So, this study aims at shading the light on the theoretical framework of the tax declaration adopting in the tax state institution and its place among the different assessment methods, discussing the procedures of taxation depending on the income tax low, their abilities in retracting the tax evasion and the level of implementing of them by the responsible units, observing the weakness points, clearing the indicators of assessment and putting the solutions to treat them. The result of this study show that there are some weakness points in the procedures of taxation adopting by the responsible units in implementing them in the brings of the institution and in the process of following up by the department of vocational  and merchandise works. The study concludes some of suggestions basing on the scientific and theoretical conclusions among of them focusing on suitability of the tax procedure and don’t depending on the traditional desk inspection but trying to widen its field to include observation of the taxable person's records in their places of work .                                                                                                                           

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Sep 21 2022
Journal Name
Journal Of Planner And Development
"An analytical study of The New Urbanism in the urban suburbs
...Show More Authors

                 The research deals with the concept of a New Urbanism as an urban development strategy in the suburbs of cities or in its centers that are affected by pedestrian-oriented design and the possibility of walking, as well as integrating economic classes through the diversity of housing and its costs, and this works to facilitate access to jobs and services while providing more diverse neighborhoods and reducing the use of cars , As designing separate houses in the suburbs and increasing car trips poses a threat to the environment and the quality of urban life, and thus the new urban provides a good strategy for developing

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
The manifestations of the other in graphic design: سحر علي سرحان
...Show More Authors

The issue of the other in the graphic design and specifically the advertising constitutes a cognitive study of the structure of the intellectual expansion in the cognitive and intellectual creative systems because of the implicit and declared embodiment it provides within the mechanisms of reading in the advertising design that appeared according to the other and through the embodiment of the textualism, the difference and the binary opposites is nothing but a reaction to the design thought and what constitutes of the manifestations of the other in advertising design. Based on the above, we review this study (Manifestations of the Other in Graphic Design) to clarify the topic through four chapters. The first chapter included the research

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Differentiation of Adipose-Derived Mesenchymal Stem Cells into Neuron-Like Cells induced by using β-mercaptoethanol
...Show More Authors

Background: Adipose derived-mesenchymal stem cells have been used as an alternative to bone marrow cells in this study. Objective: We investigated the in vitro isolation, identification, and differentiation of stem cells into neuron cells, in order to produce neuron cells via cell culture, which would be useful in nerve injury treatment. Method: Mouse adipose mesenchymal stem cells were dissected from the abdominal subcutaneous region. Neural differentiation was induced using β-mercaptoethanol. This study included two different neural stage markers, i.e. nestin and neurofilament light-chain, to detect immature and mature neurons, respectively. Results: The immunocytochemistry results showed that the use of β-mercaptoethanol resulted in

... Show More
View Publication Preview PDF
Scopus (4)
Scopus Clarivate Crossref
Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
Eco-Friendly Synthesized of CuO Nanoparticles Using Anchusa strigosa L. Flowers and Study its Adsorption Activity
...Show More Authors

            Environmentally friendly copper oxide nanoparticles (CuO NPs) were prepared with a green synthesis route via Anchusa strigosa L.  Flowers extract. These nanoparticles were further characterized by FTIR, XRD and SEM techniques. Removing of Gongo red from water was applied successfully by using synthesized CuO NPs which used as an adsorbent material. It was validated that the CuO NPs eliminate Congo red by means of adsorption, and the best efficiency of adsorption was gained at pH (3). The maximum adsorption capacity of CuO NPs for Congo red was observed at (35) mg/g. The equilibrium information for adsorption have been outfitted to the Langmuir, Freundlich, Temkin and Halsey adsorption isot

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (2)
Scopus Crossref
Publication Date
Tue Jun 20 2023
Journal Name
Baghdad Science Journal
Treatment of Dairy Wastewater by Electrocoagulation using Iron Filings Electrodes
...Show More Authors

This study investigated the treatment of dairy wastewater using the electrocoagulation method with iron filings as electrodes. The study dealt with real samples collected from local factory for dairy products in Baghdad. The Response Surface Methodology (RSM) was used to optimize five experimental variables at six levels for each variable, for estimating chemical oxygen demand (COD) removal efficiency. These variables were the distance between electrodes, detention time, dosage of NaCl as electrolyte, initial COD concentration, and current density. RSM was investigated the direct and complex interaction effects between parameters to estimate the optimum values. The respective optimum value was 1 cm for the distance between electrodes, (6

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Teaching difficulties of cities geography as perceived by female student
...Show More Authors

The research aims to explore the difficulties that encounter teaching geography of cities as perceived by female students. A total of (113) third stage female students / Geography Dept / college of education for women were chosen as a sample for the study. To collect the required data, a questionnaire was used as an instrument; it consisted of six parts represent teaching difficulties. It was a three-point Likert scale instrument with 1 signifying ‘main difficulty, 2 ‘sub-difficulty, and 3 ‘no difficult'. The difficulties organized in descend order, to analyze data, SPSS tool was used. The results revealed that the difficulties of content ranged (2.15-1.18), difficulties of education techniques ranged (2.47-2.04), difficulties of t

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
The impact of the proposed strategy in accordance with the objectives of science in achievement and some science operations at the second-grade middle students in chemistry
...Show More Authors

It aim current researchs֬ to identify the impact of a proposed strategy in accordance with the objectives of science in the achievement and some science processes, where the experimental method was adopted, and define the research community was students second grade averag in Education Bagdad / Rusafa third, research sample intentionally chosen as school Radwan, and (30) students experimental group and (29) of control group, research tools were achievement test and the test of science operations and use the appropriate statistical tools to process information and data, showing results, the experimental group surpassed the control group in the collection and operations science, and light it, the researcher recommended several recommendat

... Show More
View Publication Preview PDF
Publication Date
Tue Apr 04 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EFFET OF SOME ISOLATION FROM FUGI BAGHDAD HOSPITAL ON PHYSIOLOGY OF LIVER, KIDNEY AND TESTIS IN ALBINO MALE MICE.: EFFET OF SOME ISOLATION FROM FUGI BAGHDAD HOSPITAL ON PHYSIOLOGY OF LIVER, KIDNEY AND TESTIS IN ALBINO MALE MICE.
...Show More Authors

Some types of the fungus Aspergillus were isolated from some hospitals in the city of Baghdad (Imam Ali Hospital and Sadr General Hospital). The samples were taken by Transport media at a rate of three replicates of each place isolated from samples from different places within the hospital (waste, baths, the sick beds, corridors and room floors) for the purpose of isolating and diagnosing the fungus on the Czapeck Dox Agar media. It was noticed that the spread rate of fungus Aspergillus was 70% compared to other species that have emerged during the isolation process of the Sabouraud's Dextrose Agar media. The species A.niger (56.25%) was considered the most common type of fungus visible during the isolation process of the Imam Ali Hospit

... Show More
View Publication Preview PDF
Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
The Use of Idioms in Advertisements
...Show More Authors

The power of advertising is immense. Producers of commercial goods and services routinely pour vast sums into promoting their wares through the advertising media, knowing  that a successful campaign can win them vital market share , and that failure to advertise effectively can have devastating results . The function of advertising is promotional ; to draw our  attention. In order  to achieve this function it must reach its target  audience , then capture that audience with a message that is both attractive and memorable.

         From a linguistic point of view, the language of advertising must be informative, instructive , distinctive and persuasive . It must employ&nb

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 27 2017
Journal Name
Al-khwarizmi Engineering Journal
Stress Analysis of the Hip Bone
...Show More Authors

The bony pelvis has a major role in weight transmission to the lower limbs. The complexities of its geometric form, material properties, and loading conditions render it an open subject to biomechanical analysis.

 The present study deals with area measurement, and three-dimensional finite element analysis of the hip bone to investigate magnitudes, load direction, and stress distribution under physiological loading conditions.

 The surface areas of the auricular surface, lunate surface, and symphysis pubis were measured in (35) adult hip bones. A solid model was translated into ANSYS parametric design language to be analyzed by finite element analysis method under different loading conditions.

The surface

... Show More
View Publication Preview PDF